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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION
No. 47/2016-Service Tax
New Delhi, the 9
th
November, 2016
G.S.R.….(E).-In exercise of the powers conferred by sub-section (1) of section 93 of the
Finance Act, 1994 (32 of 1994), the Central Government being satisfied that it is necessary in the
public interest so to do, hereby makes the following further amendments in the notification of the
Government of India in the Ministry of Finance (Department of Revenue) No.25/2012-Service
Tax, dated the 20
th
June, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i) vide number G.S.R. 467 (E), dated the 20
th
June, 2012, namely:-
In the said notification,-
(a) in the opening paragraph, in entry 34, after clause (c), the following proviso shall be
inserted, namely,-
“Provided that the exemption shall not apply to online information and database access or
retrieval services received by persons specified in clause (a) ;”;
(b) in paragraph 2, after clause (xaa), the following clause shall be inserted, namely: -

„(xab) “online information and database access or retrieval services” has the
same meaning as assigned to it in clause (ccd) of sub-rule 1 of rule 2 of the
Service Tax Rules, 1994;‟.
2. This notification shall come into force on the 1
st
day of December, 2016.

[F. No. 354/149/2016-TRU]

(Anurag Sehgal)
Under Secretary to the Government of India
Note:-The principal notification was published in the Gazette of India, Extraordinary, vide
notification No. 25/2012 - Service Tax, dated the 20
th
June, 2012, vide number G.S.R. 467 (E),
dated the 20
th
June, 2012 and last amended vide notification number 40/2016 - Service Tax, dated
the 6
th
September, 2016 vide number G.S.R. 857 (E), dated the 6
th
September, 2016.
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